p - gg -
· Governmental Organization and Records System (First entry, p. 55)
;{`,usually been entrusted to the sheriff.8O Capital punishment is now unknown in
Q ithe counties, executions Eiing generally by the electric chair in the State
    penitentiary at siichmond,
%Q% Sheriff 1634-- `
  cenetabie (1619-422)--
fi; Coroner (l619·74?)--
 fi i,
§*% Finance
 if  
W § Although the preparation of an actual budget is a comparatively new idea,
f ithe county court in its apportionment of the county levy annually had to estimate
%p§the amounts needed for various purposes, on the basis of the accounts of expendi-
g §tures for the preceding year,82 and the parish vestry was similarly guided as
iggto its special levy for church and charitable uses.83 Today these agencies -
F§ the board of supervisors,84 school board (through the division superintendent),85
5;% and local board of we1fare86 · which expend large sums annually are required by
I&{§1aw to prepare closely estimated budgets of their anticipated needs and dis-
{QE bursemonts. The budgets of the two latter agencies are submitted to the board
l§j§of supervisors, and are considered by that body in the laying of the general
- tit and school levies.B7 Since the levy is thus laid and appropriated on a budget-
@@2 ary basis, and the board is forbidden to issue warrants amounting to more than
iiiithe county tax for that year and the surplus if any from preceding years, every
%w,county officer is under indirect budgetary control, and must account with the
{ij board or the court for his receipts and disbursements.88 Only the three named,
Q Qhowever, prepare formal budgets based on their accounts for the preceding year
;¥€ and their estimates of the amount likely to be needed in the succeeding year.
’§{§ All taxable real estate (other than the exempt property of the State and
Q icountiesz religious, charitable, and educational institutions), taxable tangible
E»;,persona1 property (except that owned as above), including that of public service
§ i Corporations other than steam railroads, and the capital of merchants, are
§“E Segregated for local taxation only.89 Intangible personal property, stocks,
l { bonds, income, income or increase of estates in trust, insurance, rolling stock
,`?;0f railroads operating within the State, and numerous other similar subjects are
t j“Ssgregated for State taxation.9O After consideration of the treasurer‘s reports
QQQ of Fsceipts and disbursements, local tax levies are set by the board of super-
tgi Visors at regular annual meetings, according to their own and the school and
QԤ Welfare budgets.9l The rate of taxation, determined at that time by a comparison
EQQ of the necessary revenue with the assessed valuation of land and personal
   
§‘§ 80. Hening, Virginia Justice, pp. 285-289.
·-· §~& Bl- Acts 1908, pp. 684-685; Code 1919, sec. 4941.
. A glp 82. Qggg 1849, p. 277.
·" K~§ 83· Bruce, Institutional History, I, p. 92, gt passim; see also published vestry
. jP@ books of Virginia parishes before 1785.
. ·   84· Qggg 1919, eee. zvee.
‘ Q Q;85· Ibid., sec. 646; Acts 1928, p. 1204.
.     86. @ ieee, p. e44.
Q f§87· Qgdg 1919, sec. 2721; ggtg 1938, p. 644.
‘ §,Q§b8• &Q§§ 1914, p. 87; Code 1919, sec. 2726.
@74589- "Tsx Code" 1936, sec, 7 (appendix to Code 1936).
   90- @5;., secs. s, so, 72, eo.
§ §§9l· Qggg 1919, secs. 646, 2720,272;; Acts 1928, p. 1204; Acts 1938, p. 644.
· L?